Rev. Proc. 2026-24: HSA inflation-adjusted amounts for 2027

Inflation-adjusted limits related to health savings accounts and high deductible health plans for calendar year 2027

The IRS today released Rev. Proc. 2026-24 providing the inflation-adjusted limits related to health savings accounts (HSAs) and high deductible health plans (HDHPs) for calendar year 2027.

Rev. Proc. 2026-24 provides the 2027 annual limitation on deductions under section 223(b)(2)(A) and (B) for contributions to HSAs, respectively, for:

An individual with self-only coverage under a HDHP—$4,500 (an increase from $4,400 for 2026)
An individual with family coverage under a HDHP—$9,000 (an increase from $8,750 for 2026)

For calendar year 2027, a “high deductible health plan” or “HDHP” is defined under section 223(c)(2)(A) as a health plan:

With an annual deductible that is not less than $1,750 for self-only coverage (an increase from $1,700 for 2026) or $3,500 for family coverage (an increase from $3,400 for 2026), and
For which the sum of the annual deductible plus annual out-of-pocket expenses—such as co-payments or other amounts, but not premiums—does not exceed $8,700 for self-only coverage (an increase from $8,500 for 2026) or $17,400 for family coverage (an increase from $17,000 for 2026).

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Rev. Proc. 2026-24: HSA inflation-adjusted amounts for 2027

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